GI Digital Library :: Auflistung nach Autor:in "Zvezdov, Dimitar"

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Konferenzbeitrag
Accounting for sustainable organisations: where is the accountant and why it matters?
(Innovations in Sharing Environmental Observations and Information, 2011) Zvezdov, Dimitar
Sustainability Accounting has been observed to be gaining relevance for corporate performance. This has been reflected both by the critical and the managerial schools of sustainability accounting – both with their interpretations of the impact of the accounting profession on successful sustainability accounting. Yet, both schools appear to focus on the technical abilities of accountants and to neglect a more essential component of the accountant’s function in organisations. The following paper investigates the role of the accountant from a promotor theory viewpoint. By using recent studies on the involvement of the accountant in sustainability accounting, it investigates the reasons that explain the insufficient involvement of accounting professionals and suggests why such is necessary. The results suggest that the involvement of the accountant is essential. However, as the paper argues, it is not his technical expertise that makes him essential for supporting sustainability accounting but his role as gatekeeper of sustainability-related information in organisations.